2015 (3) TMI 552

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ainst the impugned order denying the refund of SAD paid by them. 2. The brief facts of the case are that the appellant being a trader imported goods and paid SAD thereon as applicable. Later on, the goods have been cleared on payment of CST/VAT. Thereafter, they filed the refund claim of SAD paid by them at the time of importation. The refund claim was rejected by the lower authorities on the pre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....quired to be set aside and appeal be allowed. To support this, he relied on the decision of Saralee Household & Bodycare India P. Ltd. 2007 (216) ELT 685 (Mad). 4. On the other hand, ld. AR supports the impugned order. 5. Heard both sides. Considered the submissions. 6. As per Section 28C of the Customs Act, 1962, if the assessee is paying duty then same should be reflected in the sale invoice.....